Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.
(Amended by Stats. 2003, Ch. 185, Sec. 6. Effective January 1, 2004.)
Section 17020.11
Rev. & Tax. Code § 17020.11, under General Provisions and Definitions.
Rev. & Tax. Code § 17020.11